Gentlemen
of the jury, it is my duty to make the final argument of the government
in this
case. I wish, first of all, to impress upon you the sincerity of the
motives in
this trial.

You
have heard the counsel for the defense state that the government was
trying to
"con" a verdict of guilty from you gentlemen. Also you have heard him
characterize this as a frivolous prosecution.

Gentlemen,
the United States
Government has no more important laws to enforce than the revenue laws.
Thousands upon thousands of persons go to work daily, and all of them
who earn
more than $1,500 a year must pay income tax.

If
the time ever comes when it has to go out and force the' collection of
taxes,
the Army and Navy will disband, courts will be swept aside,
civilization will
revert to the jungle days when every man was for himself.

...

Who is this
man who has become such a glamorous figure? Is he
the little boy from the Second Reader who has found the pot of gold at
the end
of the rainbow that he can spend money so lavishly? He has been called
Robin Hood by his counsel. Robin Hood took from the strong to feed the
weak.Did this
Robin Hood buy $8000 worth of belt buckles for the
unemployed? Was his $6000 meat bill in a weeks for the hungry? Did he
buy $27
shirts for

shivering
men who sleep under Wacker
Drive?

...

Let us look
at his background. We see him first a bartender at Coney
Island. Nexthe appears at
Colosimo’s and later, through the
testimony of Hickory
Slim the Dice Man, he is betting on the races on 22nd street, with Johnny Torrio.

In 1924 he
has risen in affluence and power. He has a $5500 car and
has a prosperous gambling establishment in Cicero,
the profits of which were $300,000 for that year

...

If you say
he had an interest of 8 ¾ %, per cent, as Mr. Fink
contends, then his income that year was $24,000.

In 1925 the
Reverend Mr. Hoover, that sincere man, a minister of
the gospel, and other members of a civic organization, formed a raiding
party
and visited this place on Derby Day. Mr. Ahern said the raiding pastor
would better
be tending to his own business, but that raid, gentlemen, sprang from
the
highest motives of citizenship.

It was here
that the defendant disclosed his true identity in
flesh and blood. It was a natural impulse to protect property, the
source of
his income. "I own this place he said"....

Let
us see how the halo of mystery
and romance fits upon the brow of this defendant. Does he ever appear
in a
reputable business? Did he keep any records, such as an honest citizen
keeps?
Was there a single instance of contact with reputable business except
when he
purchased his Florida
home?

Was Capone
the little boy out of
the second reader who found the pot of gold at the end of the rainbow?
If he
was not, how did he get the money he spent so lavishly on $12,500
automobiles,
$40,000 homes, $27 shirts and $275 diamond-studded belt buckles by the
score?....

The United
States Attorney was
never more sincere or more determined in the five years that he has
been in
office than he is in this case in which the facts cry out a violation
of the
law. Can
you imagine the federal court considering a case which was the result
of
clamor? This case has been presented with high purpose and honesty in
every
step. We have taken great care to get truthful witnesses. It was not a
simple
case for us. There is no use denying the great public interest in the
case, but
we do not ask you to consider that. Treat this defendant as John Brown.
Be fair
and impartial to the defendant and to the government and do your duty.

As
experienced men, look at the whole fabric of the case. You will find in
it the
design of guilt. Counsel for the defense say this is a case that future
generations will remember. I agree with this. They will remember it
because it
will establish whether a man can so conduct his affairs that he is
above the
government and above the law. That is what your verdict will write in
this
case.